An International Comparison of Tax Regimes
This study intends to evaluate the existing tax structure in India in comparison to some of the developed countries as well as a few developing countries. For this purpose, the following countries have been selected: Malaysia, Mexico, South Korea, Japan, USA, UK and Canada. In some cases, we have also looked at the tax system in China. The time period covered in the study is from 2000 to 2008; though in some cases, we have included data since early 1990s for the Indian tax system.